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2003 (10) TMI 371 - CESTAT, NEW DELHIExtract: ....... by the Revenue. The appellants have produced the Chartered Engineer rsquo s certificate in support of their claim. Taking into consideration the facts and circumstances of the case, prima facie, it is a fit case for total waiver of duty and penalty. Therefore, the stay applications are allowed unconditionally. Adjourned to 4-12-2003 for arguments.
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